ACCT 5320.001
Accounting for Management Control
Syllabus
Spring 2018
Contact Information:
Gus Gordon, DBA, CPA, CIA, CLSSS
COB 144
Ph. 903-565-5893
Email:
Office hours: 5-6 and by appointment.
Responses to email will be as quickly as possible – max of 24 hours – except that on weekends responses may be slightly slower.
Course Objectives: Managerial accounting is a sub-discipline of accounting concerned with the information needed by managers to effectively plan, control and make decisions about company operations. The study of managerial accounting crosses disciplines, because the managerial accounting system must provide information that is useful in financing, operating, marketing, research and development and myriad other activities of a company. The primary objective of this course to provide you with the knowledge and tools to effectively use managerial accounting information. The specific knowledge and tools objectives include:
- Understand how to allocate costs and why.
- Develop basic concepts of various cost allocation methods and their implications.
- Understand cost behavior and cost, volume and profit relationships
- Understand how to use accounting information for planning, decision making and continuous improvement.
- Develop insight into the evaluation and managing of performance.
Text: Noreen, Brewer, Garrison, Managerial Accounting for Managers, 4th Edition (McGraw Hill)ISBN: 978-1-259-57854-0. NOTE AN E-BOOK IS AVAILABLE. FOLLOW THIS LINK FOR ALL BUYING OPTIONS:
Scroll down to the bottom of the page to see all buying options.
Connect: This is a required resource that also allows you to do homework, take exams and includes some important study aids. Please see Canvas under the heading of “Getting Started” for the registration instructions. There is a fee. Also see information on registering for Proctor U. There is a fee for this as well. It is a department policy that at least two exams be delivered through the Proctor U. protocol. You can purchase access at the bookstore: 2 hour - 978-0-9962839-2-2. CONNECT tech Support if you are having issues with the web site: 800-331-5094. Do not use internet explorer as your browser.
Assessment: Your grade will be based on the total number of points earned. Each of 4 Modules contains assigned exercises, homework and Test. Please refer to the Module contents below for point values.Grades will be assigned based on a 90, 80, 70, 60 percentage scale. Note that Interactive presentations are assigned in Connect but do not represent homework that is graded. These are study aids. The Case is a team case and will be assigned and grading criteria explained after Module 2.
Module 1
Chapter 2: Exercises 15 points
Homework 20 points
Chapter 3:Exercises 10 points
Homework 30 points
Test 1:100 points
TOTAL Module 1 = 175 POINTS
Module 2
Chapter 4:Exercises 4 points
Homework 30 points
Chapter 5:Exercises 7 points
Homework 30 points
Chapter 6:Exercises 10 points
Homework 44 points
Test 2:100 points
TOTAL Module 2 = 225 points
Module 3
Chapter 7:Exercises 7 points
Homework 20 points
Chapter 9:Exercises 7 points
Homework 10 points
Chapter 10:Exercises 5 points
Homework 10 points
Chapter 11:Exercises 4 points
Homework 12 points
Test 3100 points
TOTAL Module 3 = 175 points
Module 4
Chapter 12:Exercises 28 points
Homework 45 points
Test 4:99 points
Case:78 points
TOTAL Module 4 = 250 points
TOTAL POINTS FOR COURSE = 825
Course Schedule: The following table is a schedule of assignments. I reserve the right to modify it, with advance notice, if it benefits the class to do so.
All tests are to be taken independently and not in groups.
IMPORTANT NOTE – BY ENROLLING IN THE CLASS EACH STUDENT AGREES TO EMBRACE THEUTT HONOR CODE:
I embrace honor and integrity. Therefore, I choose not to lie, cheat or steal, nor to accept the actions of those who do.
Last Day to Withdraw without Academic penalty = April 2.
University Policies
Students Rights and Responsibilities
To know and understand the policies that affect your rights and responsibilities as a student at UT Tyler, please follow this link:
We respect the right and privacy of students who are duly licensed to carry concealed weapons in this class. License holders are expected to behave responsibly and keep a handgun secure and concealed. More information is available at
Grade Replacement/Forgiveness
If you are repeating this course for a grade replacement, you must file an intent to receive grade forgiveness with the registrar by the 12th day of class. Failure to do so will result in both the original and repeated grade being used to calculate your overall grade point average. Undergraduates will receive grade forgiveness (grade replacement) for only three course repeats; graduates, for two course repeats during his/her career at UT Tyler.
State-Mandated Course Drop Policy
Texas law prohibits a student who began college for the first time in Fall 2007 or thereafter from dropping more than six courses during their entire undergraduate career. This includes courses dropped at another 2-year or 4-year Texas public college or university. For purposes of this rule, a dropped course is any course that is dropped after the 12th day of class (See Schedule of Classes for the specific date).
Exceptions to the 6-drop rule may be found in the catalog. Petitions for exemptions must be submitted to the Registrar's Office and must be accompanied by documentation of the extenuating circumstance. Please contact the Registrar's Office if you have any questions.
Disability Services
In accordance with federal law, a student requesting accommodation must provide documentation of his/her disability to the Disability Support Services counselor. If you have a disability, including a learning disability, for which you request disability support services/accommodation(s), please contact Ida MacDonald in the Disability Services office so that the appropriate arrangements may be made. In accordance with federal law, a student requesting disability services/accommodation(s) must provide appropriate documentation of his/her disability to the Disability Services counselor. In order to assure approved services the first class, diagnostic, prognostic, and prescriptive information should be received 30 days prior to the beginning of the semester services are requested. For more information, call or visit Disability Services located in the UniversityCenter, Room 3150. The telephone number is (903) 566-7079. Additional information may also be obtained at the following UT Tyler Web address:
Student Absence due to Religious Observance
Students who anticipate being absent from class due to a religious observance are requested to inform the instructor of such absences by the second class meeting of the semester.
Student Absence for University-Sponsored Events and Activities
If you intend to be absent for a university-sponsored event or activity, you (or the event sponsor) must notify the instructor at least two weeks prior to the date of the planned absence. At that time the instructor will set a date and time when make-up assignments will be completed.
Social Security and FERPA Statement:
It is the policy of The University of Texas at Tyler to protect the confidential nature of social security numbers. The University has changed its computer programming so that all students have an identification number. The electronic transmission of grades (e.g., via e-mail) risks violation of the Family Educational Rights and Privacy Act; grades will not be transmitted electronically.
Emergency Exits and Evacuation:
Everyone is required to exit the building when a fire alarm goes off. Follow your instructor’s directions regarding the appropriate exit. If you require assistance during an evacuation, inform your instructor in the first class. Do Not re-enter the building unless given permission by University Police, Fire department, or Fire Prevention Services